the standard cost of product 5252 includes 1.90 hours of direct labor at $16.50 per hour. the predetermined overhead rate is $22 per direct labor hour. during july the company incurred 4000 hours of direct labor at an average rate of $16.90 per hour and $81800 of manufacturing overhead costs . it produced 2000 units.

a) compute the total, price, and quantity variances for labor

total labor variance

labor price variance

labor quantity variance

b) compute the total overhead variance

total overhead variance